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Registered Number: SC727137


 

 

 

TOURING SCOTLAND MATTERS LTD


Abridged Accounts
 


Period of accounts

Start date: 22 March 2022

End date: 31 March 2023
Report to the directors on the preparation of the unaudited statutory accounts of Touring Scotland Matters Ltd for the year ended 31 March 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Touring Scotland Matters Ltd for the year ended 31 March 2023 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/
This report is made solely to the Board of Directors of Touring Scotland Matters Ltd, as a body, in accordance with the terms of our engagement letter dated 21 February 2024 Our work has been undertaken solely to prepare for your approval the accounts of Touring Scotland Matters Ltd and state those matters that we have agreed to state to the Board of Directors of Touring Scotland Matters Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Touring Scotland Matters Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Touring Scotland Matters Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Touring Scotland Matters Ltd. You consider that Touring Scotland Matters Ltd is exempt from the statutory audit requirement for the year
We have not been instructed to carry out an audit or a review of the accounts of Touring Scotland Matters Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
31 March 2023



....................................................
Shaun Hendry Accountancy Ltd
41A Montrose Avenue
Auldearn
Nairn
Highland
IV12 5TT
21 February 2024
1
 
 
Notes
 
2023
£
Fixed assets  
Tangible fixed assets31,837 
1,837 
Current assets  
Debtors10,341 
Creditors: amount falling due within one year(2,462)
Net current assets7,879 
 
Total assets less current liabilities9,716 
Net assets9,716 
 

Capital and reserves
  
Profit and loss account9,716 
Shareholder's funds9,716 
 


For the period ended 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 21 February 2024 and were signed by:


-------------------------------
David Fyfe
Director
2
General Information
Touring Scotland Matters Ltd is a private company, limited by shares, registered in , registration number SC727137, registration address 12 Whitelaw Crescent, Nairn, Highland, IV12 5DW.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment15% Reducing Balance
2.

Average number of employees

Average number of employees during the year was 1.
Average number of employees during the period was 1.
3.

Tangible fixed assets

Cost or valuationComputer Equipment Total
 £ £
At 22 March 2022 
Additions2,015  2,015 
Disposals 
At 31 March 20232,015  2,015 
Depreciation
At 22 March 2022 
Charge for period178  178 
On disposals 
At 31 March 2023178  178 
Net book values
Closing balance as at 31 March 20231,837  1,837 
Opening balance as at 22 March 2022 


4.

Share Capital

Allotted, called up and fully paid
2023
£
100 Class A shares of £1.00 each100 
100 

3